Internal Revenue Bulletin:  2005-29 

July 18, 2005 


Table of Contents

Rev. Proc. 2005-44 Rev. Proc. 2005-44

This procedure obsoletes Rev. Procs. that describe the representations that a nonresident alien student, teacher, or researcher at a university must make to claim an exemption from withholding tax on personal services income under the provisions of specific U.S. income tax treaties. Rev. Procs. 87-8, 87-9, and 93-22 obsoleted.

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